The Factur-X format offers a readable PDF and a structured XML file in a single file. It is one of the three formats accepted by the DGFiP for mandatory electronic invoicing from 2026.
The Factur-X format combines a human-readable PDF and a machine-processable XML file. This hybrid character distinguishes it from the two other formats accepted by the DGFiP, the UBL and the CII. Aligned with the European standard EN 16931, it is valid for all B2B exchanges subject to the reform of September 1, 2026.
Factur-X: a hybrid PDF + XML format
Factur-X is an electronic invoice format designed to be read both by a human and automatically processed by software. It is based on two distinct components integrated into a single file: a visual PDF and a structured XML file. The PDF presents the invoice with its layout, logo and amounts. The XML file contains the same data in structured form, usable by accounting software or an approved platform without any manual re-entry.
This combination of readable PDF and structured XML defines the hybrid nature of the format. A recipient without XML-compatible software simply opens the PDF. An equipped recipient can extract the XML data and automatically integrate it into its accounting. The two uses coexist in a single file, without the issuer having to produce two separate documents.
Factur-X is a Franco-German standard, developed jointly by the National Forum for Electronic Invoicing and Electronic Public Procurement (FNFE-MPE) and its German counterpart, the Forum für elektronische Rechnung Deutschland (FeRD). The latest version in force, Factur-X 1.08, is applicable since January 15, 2026 and is fully backward compatible with previous versions.
Factur-X, UBL, CII: what are the differences between the three formats accepted by the DGFiP?
The DGFiP recognizes three formats for mandatory electronic invoicing: Factur-X, UBL (Universal Business Language) and CII (Cross Industry Invoice). These three formats comply with the European standard EN 16931, but they are not equivalent in their use or in their technical structure.
UBL and CII are purely structured formats: they consist exclusively of XML data, without visual representation. They can only be read by compatible software or computer systems. Factur-X is the only hybrid format of the three: it embeds the XML in a human-readable PDF, which makes it accessible without specialized software on the recipient side.
The choice of format depends on the company profile. According to analyzes by Quadient and Indy, two approved platforms registered by the DGFiP, Factur-X is the preferred format for B2B exchanges between French companies, particularly for very small businesses (VSEs) and small and medium-sized businesses (SMEs), due to its dual human and automatic readability. UBL is the native format of the PEPPOL (Pan-European Public Procurement OnLine) network, the standardized European network for the exchange of electronic invoices between international trading partners. CII is adopted primarily by large industrial companies with existing EDI flows.
| Factur-X | UBL | CII | |
| Structure | Hybrid PDF + XML | Pure XML | Pure XML |
| Readable without software | Yes | No | No |
| Automatic processing | Yes | Yes | Yes |
| PEPPOL compatible | Yes | Yes (native PEPPOL format) | Yes |
| Main use | Franco-French B2B exchanges, VSE/SME | International trade, European public markets | Large industrial accounts, complex supply chain |
The five profiles of Factur-X: from the legal minimum to the structured maximum
Factur-X does not work in single mode: it offers five profiles, that is to say five levels of detail of the data integrated into the embedded XML file. The higher the profile, the more structured information the invoice contains that can be used automatically by accounting software, and the less the recipient needs to intervene manually. According to the official Factur-X 1.08 specification, published by the National Forum for Electronic Invoicing and Electronic Public Procurement (FNFE-MPE) in December 2025, these five profiles cover all the needs of companies, from small businesses to large industrial groups.
- The Minimum profile contains only essential identification data: invoice number, date, seller and buyer identifiers, total amounts. This profile is used for internal flows between subsidiaries or very simplified exchanges. It is not recommended for B2B exchanges subject to the reform of September 1, 2026, because it does not allow advanced automation on the recipient side.
- The Basic WL (Basic Without Lines) profile adds rich header information but does not structure invoice lines in the XML file. This profile is used by companies in the transition phase that are not yet able to produce complete XML with line detail, or for invoices whose recipient does not require this level of detail.
- The Basic profile integrates the complete structuring of invoice lines in the XML file, which allows finer automation of accounting processing on the recipient side. This profile is used by very small businesses (VSEs) and small and medium-sized businesses (SMEs) whose invoices do not include complex cases.
- The EN 16931 profile corresponds to the complete European standard defined by the EN 16931 semantic standard. It guarantees full compliance with this standard and ensures interoperability with all approved platforms and European partners. According to FacturX API and EBP, two publishers specializing in electronic invoicing, this is the profile that the majority of B2B companies subject to the 2026 reform should target as a priority, because it offers the best balance between regulatory compliance and automation of accounting processing.
- The Extended profile extends the EN 16931 profile with additional fields covering advanced logistics, customs and commercial needs. It is used by large industrial companies whose invoicing flows include Incoterms, transport references or specific customs conditions.
Is Factur-X mandatory from September 1, 2026?
Factur-X is not the only mandatory format from September 1, 2026. According to the 2024 finance law and the European standard EN 16931, the electronic invoicing reform recognizes three structured formats: Factur-X, UBL and CII. Companies subject to VAT established in France are free to choose one of these three formats, provided they transmit their invoices via an approved platform registered by the DGFiP.
The electronic invoicing reform, however, prohibits PDF sent by email as a compliant method of transmission, according to impots.gouv.fr. From September 1, 2026, large companies and mid-sized companies (ETI), i.e. structures with more than 250 employees, must issue their invoices in a structured format, Factur-X, UBL or CII, via an approved platform.
Very small businesses (VSEs) and small and medium-sized businesses (SMEs), i.e. structures with fewer than 250 employees, have an additional deadline for the obligation to issue invoices electronically, set at September 1, 2027 by the 2026 finance law. The obligation to receive electronic invoices, however, applies to all companies subject to VAT established in France from September 1, 2026, regardless of their size.
How does accounting software generate Factur-X?
Certified accounting software generates a Factur-X invoice in a single operation, without the user having to produce two separate files. In Sage 50, accounting and commercial management software, when an invoice is validated, the software simultaneously produces the readable PDF file and the structured XML file, then automatically transmits them via Sage Network, the group’s approved platform definitively registered by the DGFiP on December 22, 2025, according to the official list of approved platforms published by the DGFiP on impots.gouv.fr.
Sage Network, the approved platform integrated into Sage 50, supports the routing of the invoice to the recipient’s approved platform, whatever it may be, and simultaneously transmits the VAT data to the DGFiP with the associated statuses. The entire flow, from validation in Sage 50 to receipt by the customer, is automated without manual intervention. Companies that already use Sage 50 for their accounting do not have to migrate to separate software to comply with the reform of September 1, 2026.
FAQ: understand everything about the Factur-X format
Can we transform a classic PDF into Factur-X?
Yes, technically. Conversion tools allow you to extract data from a PDF and integrate it into an XML file to produce a Factur-X file. This approach, however, remains a transitional solution: the quality of the result depends on the precision of the extraction, and any error in the data can make the invoice non-compliant with the requirements of the DGFiP. Native generation from certified accounting software remains the most reliable method.
Is a Factur-X file heavier than a classic PDF?
Very slightly. The addition of the structured XML file marginally increases the size of the final file, without impacting transmission times via an approved platform. This difference in size is negligible under usual conditions of use and does not constitute a criterion for choosing between the three formats accepted by the DGFiP.
Is Factur-X compatible with B2G exchanges, that is to say with public administrations?
Yes. Factur-X is the reference format for exchanges with the public sector via Chorus Pro, the State’s public invoicing platform. According to the State Financial Informatics Agency (AIFE), B2G exchanges, that is to say between companies and administrations, require the EN 16931 profile with the CIUS-FR extension. This framework is distinct from the reform of B2B electronic invoicing mandatory on September 1, 2026.
How do I check that a Factur-X invoice received is compliant?
The conformity of a Factur-X invoice is based on two criteria: consistency between the data in the readable PDF and those in the embedded XML file, and compliance with the rules of the EN 16931 standard. The FNFE-MPE provides validation tools allowing Factur-X files to be tested in depth. An invoice whose XML does not match the PDF or whose mandatory fields are missing may be rejected by the recipient’s approved platform.
Will Factur-X still be valid after 2027 or will it evolve?
Factur-X is a living standard, updated every six months. Version 1.08, applicable since January 15, 2026, is fully backward compatible with previous versions, according to the FNFE-MPE. Future updates are planned to align the format with European work ViDA (VAT in the Digital Age), which prepares the cross-border B2B electronic invoicing obligation scheduled for July 1, 2030.
Sources
- FNFE-MPE — Factur-X 1.08 specification (published December 4, 2025, applicable January 15, 2026) — fnfe-mpe.org
- economie.gouv.fr — Everything you need to know about electronic invoicing
- impots.gouv.fr — Official list of approved platforms (accessed April 28, 2026)
- European standard EN 16931 — published by the European Committee for Standardization (CEN), available on AFNOR
- Finance law 2024 — official timetable for electronic invoicing reform
- Finance Law 2026 — LAW no. 2026-103 of February 19, 2026
- Decree No. 2022-1299 of October 7, 2022
- AIFE — aife.economie.gouv.fr — Public Portal for Billing and B2G exchanges
